CLA-2-83:OT:RR:NC:N1:121
Mr. Steven Money
Phoenix International Freight Services, Ltd.
4659 World Parkway Circle
St. Louis, MO 63134
RE: The tariff classification of casters from China
Dear Mr. Money:
In your letter dated January 26, 2010, you requested a tariff classification ruling on behalf of Fredman Bros Furniture Company. The samples you submitted will be retained by this office.
The merchandise under consideration is two different size casters. The smaller caster is described as a Small Rug Runner Poly Caster; the larger is described as a Poly Bed Caster. They differ in size, however, both casters measure less than 75 mm in diameter. They are imported in groups of four packed in a clear plastic bag. Each caster has a steel stem with plastic cover and a plastic wheel and wheel housing. The name “Glideaway®” is molded onto two sides of the wheel housing.
The subject casters are provided for in heading 8302, Harmonized Tariff Schedule of the United States (HTSUS). Note 2 to Chapter 83 states that "For the purposes of heading 8302, the word "castors" means those having a diameter (including, where appropriate, tires) not exceeding 75 mm, or those having a diameter (including, where appropriate, tires) exceeding 75 mm, provided that the width of the wheel or tire fitted thereto is less than 30 mm." Since the instant casters measure approximately 30 and 50 mm in diameter, they meet these criteria. In addition, Explanatory Note (EN) 83.02 states that "To fall in this heading, castors must have mountings of base metal, but the wheels may be of any material (except precious metal)." The instant casters have a steel mounting and, therefore, meet this requirement.
The applicable subheading for the casters will be 8302.20.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…castors, and parts thereof. The rate of duty will be 5.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division